On the afternoon of April 20th, State Taxation Administration of The People’s Republic of China held a news briefing, introducing the tax authorities’ organization of tax revenue, new measures for the reform of the camp, new measures for the convenience of tax collection, joint punishment, and the development of tax law enforcement inspectors.
In the first quarter of this year, the national tax authorities organized tax revenue of 3,331.7 billion yuan (after deducting export tax rebates), an increase of 11.8% over the same period of last year. Among them, the tax revenue of the secondary industry increased by 15.7%, reflecting the improvement of the real economy; The tax revenue of the tertiary industry accounted for 55.7%, indicating that the economic structure has been continuously optimized.
Barometer: Tax changes show that the economy is stable and improving.
Zheng Xiaoying, deputy director of the Revenue Planning and Accounting Department of the State Administration of Taxation, said that the rapid growth of tax revenue in the first quarter was mainly driven by the rise of economic indicators with high correlation with taxation, such as PPI, and the constantly changing tax data also reflected the new bright spots in economic development in the first quarter.
The tax revenue growth of modern service industry is strong, which shows that the economic restructuring has achieved further results.In the first quarter, the tax revenue of the tertiary industry accounted for 55.7%, exceeding that of the secondary industry by 11.6 percentage points. "Especially in the modern service industry, information industries such as Internet services and information technology services are booming, and tax revenue has increased by 61.4% and 42.1% respectively." Zheng Xiaoying said.
The tax revenue growth of the secondary industry has accelerated, indicating that the real economy has improved.In the first quarter, the tax revenue of the secondary industry increased by 15.7%, which was 16.4 percentage points higher than that in 2016. Among them, the tax revenue of high-end equipment manufacturing industry continued to grow rapidly, and the tax revenue of general equipment, automobile and communication equipment manufacturing industry increased by 24.1%, 18.9% and 17.1% respectively. "This reflects that the market environment is getting better, the relationship between supply and demand is improving, and the real economy is improving." Zheng Xiaoying said.
The tax revenue in key areas has increased well, reflecting the obvious effect of national strategy implementation.In the first quarter, the tax revenue of Beijing-Tianjin-Hebei region increased by 17.1%, which was 5.3 percentage points higher than the national average. Among the 11 provinces and cities in the Yangtze River Economic Belt, the growth rate of 7 provinces and cities is higher than the national average, among which the tax revenue of Internet services, software and information technology industries increased by 44.8% and 56.6% respectively.
Dynamic chart: The proportion of trustworthy taxpayers is increasing year by year.
"According to the taxpayer’s credit history information, the taxpayer’s credit rating is divided into four levels: A, B, C and D.. In 2016, there were 709,000 A-level taxpayers among 8.82 million eligible taxpayers, accounting for 8.04%. " Zhang Weihua, deputy director of the Tax Service Department of the State Administration of Taxation, said.
The data shows that from 2014 to 2016, the number of Class A taxpayers in China was 653,000, 702,000 and 709,000 respectively, accounting for 7.65%, 7.9% and 8.04% respectively, showing an increasing trend year by year. "This shows that through the implementation of joint incentive and disciplinary measures, taxpayers pay more and more attention to tax credit and their self-discipline awareness is constantly enhanced." Zhang Weihua said.
This trend can also be seen from the relatively rapid growth of B-level taxpayers and the obvious decrease of C-level and D-level taxpayers. For example, in 2016, the number of B-level taxpayers was 6.543 million, accounting for 74.18%, up 14 percentage points year-on-year. At the same time, the number of C-level taxpayers decreased by 1.029 million compared with 2015, accounting for 11 percentage points.
The increasing proportion of trustworthy taxpayers not only promotes the construction of social credit system, but also "realizes" tax credit through "tax-bank interaction" to help enterprises solve financing problems. It is precisely because of this that many enterprises regard tax credit as a "golden business card" for enterprise development. In order to better motivate trustworthy taxpayers, in 2017, the State Administration of Taxation continued to expand the benefits of "tax-bank interaction". "For example, further enrich the content of tax and bank information exchange, solve the problem of information asymmetry between banks and enterprises, and facilitate enterprises to obtain loans in time. Another example is to expand the scope and quantity of participating in tax-bank interactive commercial banks. " Zhang Weihua said that the next step will be to move the tax and banking information interaction from "offline" to "online" to promote the diversification of cooperation channels.
It is understood that the State Administration of Taxation will also try out the tax credit evaluation of individual industrial and commercial households in the near future, dynamically reflect the taxpayer’s credit status through the changes in credit accumulation, and continuously enhance the integrity awareness of individual industrial and commercial households, so that those who keep promises will have a green light all the way, and those who lose faith will be limited everywhere.
Synergist: Ten new measures for collection and management will be issued after the reform of the camp.
How to make enterprises more "sensible" by increasing the tax reduction and increasing the business tax? This is also an important focus of deepening this reform this year, that is, "optimizing" the needs of pilot taxpayers. In this regard, the relevant person in charge of the goods and services tax department of the State Administration of Taxation said that the State Administration of Taxation has recently introduced ten new measures.
On the one hand, clear the policy caliber and reduce the tax burden of taxpayers.For example, it is clear that plant maintenance services pay value-added tax in accordance with "other life services" and unify the implementation of landscaping industry policies. If taxpayers sell self-produced goods and provide construction and installation services at the same time, they are allowed to separately calculate the sales amount and apply tax rates or collection rates respectively, thus further reducing the tax burden of construction enterprises. Clarify the taxpayer and invoice deduction in the internal subcontracting mode of construction enterprises, help taxpayers eliminate potential tax-related risks, and provide a relaxed tax management environment for taxpayers to operate normally.
For another example, the tax calculation method of elevator enterprise installation service is clarified. That is to say, elevator enterprises can choose to apply the simple tax calculation method when selling elevators and providing installation services, and after purchasing elevators from other places with customers, entrust them to install them. At the same time, the daily cleaning, lubrication and other maintenance services for elevators are taxed at the rate of 6% according to the modern service industry.
On the other hand, simplify the collection and management process and reduce the tax cost of taxpayers.For example, shorten the approval time limit for handling the maximum invoicing limit of special VAT invoices. In areas where real-name taxation is implemented, taxpayers who have completed the collection of real-name information, if the application limit does not exceed 100,000 yuan, the competent tax authorities will complete the settlement within the first 20 working days, and the speed will be accelerated to 2 working days, and the qualified competent tax authorities will immediately complete the settlement.
For another example, since June 1, 2017, the pilot of small-scale taxpayers issuing special VAT invoices has been expanded from the accommodation industry and forensic consulting industry to the construction industry. Small-scale taxpayers with monthly sales exceeding 30,000 yuan can provide construction services and sell goods by themselves through the new VAT invoice management system.
Combination boxing: demand-oriented, "speeding up" to facilitate taxation
In order to solve the "difficult" problems existing in taxpayers’ tax collection, the State Administration of Taxation has carried out the "Spring Breeze Action for Facilitating Taxes" in depth, and in the first quarter, it launched 97 measures for facilitating tax collection, including streamlining tax-related information on overseas construction services. At the same time, local tax authorities have also refined 2064 specific measures to facilitate tax collection in light of local conditions, aiming at effectively reducing the tax burden, improving the quality and efficiency of tax collection, and making taxpayers feel stronger and more satisfied.
On this basis, in the near future, the State Administration of Taxation will launch a series of measures to facilitate taxation to the greatest extent.
Implement "electronic" taxation, so that taxpayers can "run less". For example, simplify the tax management of going out to operate. "Taxpayers going out to pay taxes generally have to go through four links: issuing, applying for inspection, reporting the end of going out to operate and canceling the Foreign Management Certificate. In particular, construction and installation enterprises go out to operate many projects, which will increase the burden. " Zhang Weihua said that through the inter-provincial flow of business data and information, the issuance of the Foreign Management Certificate and the electronic registration for inspection will be gradually realized, so that taxpayers can "run less". Another example is to promote online invoicing. After invoicing online, taxpayers can voluntarily choose postal delivery, self-service tax terminal self-collection, and self-collection at the tax service office window, which greatly shortens the tax time.
Strengthen policy tips and guidance to "avoid risks" for taxpayers. Use big data to sort out the taxpayer’s registration, declaration, finance and other information, and give risk warnings before the taxpayer’s annual corporate income tax declaration to help taxpayers correctly understand tax policies and reduce tax risks.
Explore the implementation of "group declaration" to "improve efficiency" for taxpayers. Many enterprises entrust tax agents to pay taxes, which has the advantage of improving professionalism and standardization. However, because one person represents many enterprises and needs door-to-door certification to handle matters such as declaration, there are problems such as low efficiency. In this regard, local tax authorities have explored the special client for tax agents to pay taxes online, and realized "group declaration", which can handle business centrally without door-to-door authentication and login, and won the praise of tax agents.
Blacklist: increase punishment to make enterprises "correct their mistakes"
In recent years, the tax authorities have vigorously promoted the "blacklist" of tax violations and the joint disciplinary system, effectively deterring tax-related violations and improving tax compliance.
"In the first quarter, the State Administration of Taxation newly announced 795 cases of tax violations. Among them, there were 245 cases of tax evasion, and 502 cases of falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and deducting taxes. " Li Guocheng, inspector of the Inspection Bureau of the State Administration of Taxation, said.
Li Guocheng said that on the one hand, in 2016, the scope of joint punishment and the participating units achieved "double expansion", and the number of joint disciplinary measures increased from 18 to 28, and the number of joint disciplinary departments increased from 21 to 34; On the other hand, in the first quarter of this year, the joint punishment of relevant departments continued to increase.
According to reports, according to the revised "Measures for Information Disclosure of Major Tax Violation Cases", once it is on the "blacklist", it will be restricted in many aspects, such as going abroad, taking office, applying for government land, and government procurement. In the first quarter, the public security department has handled 928 border control messages to prevent taxpayers from leaving the country, and actually prevented 64 people from leaving the country; 1,716 "blacklisted" parties are restricted by the industrial and commercial departments and market supervision and management departments to serve as legal representatives, directors, supervisors and managers of enterprises; In 1954, the parties to the "blacklist" were restricted from obtaining land supplied by the government, and there were 6 enterprises whose actual applications were not approved; In addition, there are 2062 "blacklisted" parties who are restricted in government procurement, of which 52 enterprises are prohibited from participating in government procurement activities within three years.
Not only that, the relevant economic behaviors of the parties on the "blacklist" will also be seriously affected. In the first quarter, a total of 2,126 "blacklisted" parties were unable to conduct financing credit normally, among which 6 banks in Ningbo reduced the credit line of 23 "blacklisted" parties by about 80 million yuan; In addition, there are 1719 households whose business activities are restricted by the securities regulatory authorities.
As the scope and intensity of joint punishment continue to increase, more and more taxpayers realize the seriousness of tax-related dishonesty and "correct their mistakes" after being exposed by the "blacklist". As of March 2017, a total of 799 blacklisted enterprises were able to withdraw from the "blacklist" bulletin board after voluntarily paying taxes, late fees and fines totaling 5.225 billion yuan.
General physical examination: "General Inspector" further standardizes tax enforcement.
It is the bounden duty of the tax department to complete the task of tax revenue. How is the tax authorities at all levels implementing "resolutely collecting taxes according to law, resolutely not collecting’ excessive taxes’, resolutely reducing or exempting taxes, and resolutely cracking down on tax fraud"? In this regard, the tax system has launched a major inspector of tax law enforcement since March to conduct a "big physical examination" of tax law enforcement.
"Changing’ a thread’ into a’ net’ covers all tax law enforcement units in space and all tax law enforcement activities in content, and has achieved initial results." Wang Huanbin, deputy director of the Supervision and Internal Audit Department of the State Administration of Taxation, said.
The first effect is to ensure that the income is organized according to the law and regulations."This is the bottom line of tax work, so this inspector puts the quality of income in the first place. We not only use big data indicators to analyze and implement’ bottom-to-bottom’ scanning, but also urge tax authorities at all levels to intensify the crackdown on long-term tax arrears, false invoicing, tax evasion and tax fraud, etc., and standardize and rectify the order of tax collection and management." Wang Huanbin said.
The second effect is to promote the smooth progress of tax reform.Focusing on the "last mile" of the implementation of policies such as whether the tax burden of taxpayers in the pilot reform of the camp is reduced, whether the budget level of the collection items is correct, and whether the invoices are distributed reasonably, during the inspector period, 476 seminars were organized for tax enterprises, 39,700 questionnaires were distributed, and 17,200 enterprises were visited, which solved the needs of taxpayers in the camp reform in 2011.
The third effect is to increase the release of reform dividends.In order to promote the effective implementation of preferential policies for small and micro enterprises, high-tech enterprises, etc., the chief inspector supervises whether the pre-management matters, tax waiting time, tax cost and other links are "only reduced without increasing" to further enhance taxpayers’ "sense of gain".
In addition, through the supervision of tax law enforcement, the phenomenon of irregular and inadequate law enforcement is corrected, and at the same time, relevant policies, regulations and methods are improved to further ensure that tax power always runs within the track of laws and regulations and promote tax law enforcement to be more standardized, fair and efficient.
At the meeting, 10 major illegal cases of tax fraud and false invoicing were also reported, including the case of Shanghai Hongfan tax fraud and the case of Guangdong Jinlai Pharmaceutical Co., Ltd. falsely issuing special VAT invoices.
